United States International Trade Commision Rulings And Harmonized Tariff Schedule
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NY H83307




July 9, 2001

CLA-2-97:RR:NC:SP:233 H83307

CATEGORY: CLASSIFICATION

TARIFF NO.: 9703.00.0000

Ms. Joanne M. Copp
RR 26 – 672 Conrad Rd.
Roberts Creek, B.C.
Canada V0N 2W6

RE: The tariff classification of sculptures from Canada.

Dear Ms. Copp:

In your letter dated June 25, 2001, you requested a ruling on tariff classification regarding your sculptures.

You are a Canadian sculptor working in Canada creating original sculptures of clay that are non-functional. Each piece is signed and numbered in clay on the base and only one of each sculpture is created. Based on your submitted resume, you have exhibited in Canada and are recognized as a professional artist of the free fine arts.

The vessels are hand-built and primitive fired. A combination of slab and coil methods is used to construct the form. When dry to leather-hard, a slip may be applied. It is then burnished with a polished stone. This strengthens the vessel by compressing the surface and brings out a soft sheen. After a low temperature bisque in an electric kiln, the primitive firing is done. The vessels are immersed in a brick kiln which is filled with sawdust and organic materials. The fire is lit and is left undisturbed for several days. The final result is a vessel, smooth and rich of surface, marked by fire, smoke and air.

Original sculptures by you, limited to the first 12 in an edition, are classifiable in item 9703.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for original sculptures and statuary, in any material. The rate of duty will be free. Sculptures made in excess of 12 are not within this provision and are classified according to their essential character.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Lawrence Mushinske at 212-637-7061.

Sincerely,

Robert B. Swierupski
Director,

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